Gorbacheva N.V.Institute of Economics and Industrial Engineering of Siberian Branch of RAS, Novosibirsk, Russian Federation nata_lis@mail.ru
Untura G.A.Institute of Economics and Industrial Engineering of Siberian Branch of RAS, Novosibirsk, Russian Federation galina.untura@gmail.com
Subject The article presents a comparative analysis of financial performance results of a Russian large-scale advanced technology enterprise under the impact of tax preferences, which are effective in specific territories of federal significance, i.e. Territories of Advanced Development (TAD), Special Economic Zones (SEZ), and Skolkovo Innovation Center. Objectives The purpose of the study is to present quantitative assessment of State support on financial performance of enterprise that implements a large-scale innovation project within PPP arrangements. Methods The quantitative assessment of the impact of tax preferences rests on traditional methods of project analysis. Results We present a review of different approaches to the assessment of the impact of State support. The article includes experimental calculations for the Russian advanced technology enterprise implementing the innovation project under PPP arrangements based on three scenarios of taxation in specific territories of federal significance (TAD, SEZ, and Skolkovo Innovation Center). Conclusions and Relevance The comparative analysis of financial performance of specific Russian enterprise, which hypothetically was located in different specific territories of federal significance (TAD, SEZ, and Skolkovo Innovation Center), displays an important role of the State in increasing the private sector's interest in PPP projects. We prove the comparative advantage of tax preferences provided in Territories of Advanced Development.
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